The role of corporate social responsibility (CSR) information in supply-chain contracting: evidence from the expansion of CSR rating coverage

• Main Authors: Darendeli, Alper, Fiechter, Peter, Hitz, Jörg-Markus, Lehmann, Nico
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2023
• Subjects: Business::Accounting; Corporate Social Responsibility; Stakeholder Decision-Making
• Online Access: https://hdl.handle.net/10356/165622
• Institution: Nanyang Technological University

We examine the effect of CSR information on stakeholder decision-making, specifically on supply-chain contracting. To obtain plausibly exogenous variation in CSR information, we exploit the 2017 expansion of CSR rating coverage from Russell 1000 to Russell 2000 firms (hereafter, “treated firms”) by...